What is the correct bookkeeping workflow for a client?

A practical bookkeeping workflow normally follows this order:

1. Confirm the period and scope of work.
2. Collect and organise the client records.
3. Check opening balances and previous information.
4. Record or import transactions.
5. Match invoices, payments and transfers.
6. Reconcile the bank and other control accounts.
7. Review unclear, missing or unusual items.
8. Correct errors and complete final checks.
9. Prepare the records for VAT, accounts or tax work.

The exact process depends on the client and service, but consistent checks are essential.